pay ‧ er /ˈpeɪə $ -ər/ BrE AmE noun [countable]
[ Word Family: noun : ↑ pay , ↑ payment , ↑ repayment , ↑ payer , ↑ payee ; verb : ↑ pay , ↑ repay , ↑ underpay ≠ ↑ overpay ; adjective : paid ≠ ↑ unpaid , ↑ underpaid ≠ ↑ overpaid , ↑ payable ]
someone who pays someone or something:
tax payers